(1) Act No. 265 of the Public Acts of 1947, being section 205.501 to 205.522 of the Michigan Compiled Laws, is repealed effective May 1, 1994.

    (2) The provisions of Act No. 265 of the Public Acts of 1947, being section 205.501 to 205.522 of the Michigan Compiled Laws, shall remain in effect for criminal liability and the collection and enforcement of the payment of any tax, fee, penalty, or interest due and payable under that act for any period in which that act was in effect prior to its repeal.